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2009 - 2010 Catalog (Archived)
Course Descriptions for ACNT 2373
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ACNT 2373 International Financial Reporting (3) New course added May 10, 2010
This is a Local Need Course.
Prerequisite: ACNT 2303.
An examination of the aspects of accounting which apply to multinational business and to practice outside the United States. Topics included in the course are: patterns of accounting practice in other nations, the promulgation of international accounting standards and the harmonization of standards; accounting problems associated with multinational operations; and a comparison of auditing, corporate governance and regulation issues around the world. (3 Lec.)
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Academic Courses
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.
WECM Courses
Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four year colleges and universities.
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